Certificate for tax deducted

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..... e of issue of a cheque or warrant for payment of any dividend to a shareholder], furnish to the person to whose account such credit is given or to whom such payment is made or the cheque or warrant is issued, a certificate to the effect that tax has been deducted, and specifying the amount so deducted, the rate at which the tax has been deducted and such other particulars as may be prescribed.] .....

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..... . 2) Act, 2004, w.e.f. 1-10-2004. Prior to its substitution, the quoted portion, as amended by the Finance Act, 1972, w.e.f. 1-4-1972, Finance Act, 1973, w.e.f. 1-4-1973, Finance Act, 1978, w.e.f. 1-4-1978, Direct Tax Laws (Second Amendment) Act, 1989, w.e.f. 1-11-1989, Finance (No. 2) Act, 1991, w.e.f. 1-10-1991, Finance Act, 1992, w.e.f. 1-6-1992, Finance Act, 1993, w.e.f. 1-6-1993, Finance Act, .....

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..... stituted for "1st day of April, 2008", by the Finance Act, 2008, w.e.f. 1-4-2008. 8. Sub-section (3) has been omitted vide Finance Act, 2010 w.e.f. 01.04.2010, before this it was read as "(3) Where the tax has been deducted or paid in accordance with the foregoing provisions of this Chapter on or after the 7 [1st day of April, 2010], there shall be no requirement to furnish a certificate .....

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